--- title: "Moving to Oman 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/oman/ lang: en updated: 2026-10-12 --- Aerial view of the Muttrah coastline and harbour in Muscat # Moving to Oman 12 ways to move to Oman in our guide: 6 investor routes, 1 business / startup route, 3 work visas, 1 student visa, 1 spouse visa. No digital nomad visa. Smallest investment: [Golden · Tourism property](https://settleanywhere.com/countries/oman/golden-tourism-property/), OMR 200k+ ≈ $520k. Tax for newcomers: [Oman: no personal income tax until 1 January 2028](https://settleanywhere.com/countries/oman/tax/), 5% tax. Checked against official sources on 12 October 2026. **Smallest investment needed:** **OMR 200k+ ≈ $520k** Golden · Tourism property **Longest first stay:** **10 years** Investor visa **Tax angle:** **5% tax** Oman: no personal income tax until 1 January 2028 Oman offers a calm, structured path for investors and business owners who want long-term residency in the Gulf. The Golden Residency programmes are built around property, deposits, bonds, shares, business ownership or employing Omani nationals, and they all lead to renewable residency with full business and property ownership rights. Investors seeking long-term residency through property or financial assets Entrepreneurs who want full ownership of a business in Oman People who prefer a low-key, stable base in the Gulf Those who may employ domestic workers and include family without age limits Individuals planning ahead for a future personal income tax system ## Investing · 6 ### Golden **Investment needed:** OMR 200k+ ≈ $520k - [Tourism property](https://settleanywhere.com/countries/oman/golden-tourism-property/) - [OMR 200k deposit](https://settleanywhere.com/countries/oman/golden-fixed-deposit/) - [OMR 200k bonds/shares](https://settleanywhere.com/countries/oman/golden-bonds-shares/) - [Employ 50 Omanis](https://settleanywhere.com/countries/oman/golden-employ-50-omanis/) ### [Tourism complex owner visa](https://settleanywhere.com/countries/oman/property-owner-residence-visa/) **First stay:** 2 yrs [Details](https://settleanywhere.com/countries/oman/property-owner-residence-visa/) ### [Investor visa](https://settleanywhere.com/countries/oman/investor-visa/) **First stay:** 10 yrs [Details](https://settleanywhere.com/countries/oman/investor-visa/) ## Business / Startup · 1 ### [Golden · Business](https://settleanywhere.com/countries/oman/golden-business/) **Investment needed:** OMR 200k+ ≈ $520k [Details](https://settleanywhere.com/countries/oman/golden-business/) ## Work · 3 ### [Golden · Company nominee](https://settleanywhere.com/countries/oman/golden-company-nomination/) **Investment needed:** OMR 200k+ ≈ $520k [Details](https://settleanywhere.com/countries/oman/golden-company-nomination/) ### [Temporary work visa](https://settleanywhere.com/countries/oman/temporary-work-visa/) **First stay:** 9 mo [Details](https://settleanywhere.com/countries/oman/temporary-work-visa/) ### [Work visa](https://settleanywhere.com/countries/oman/work-visa/) **First stay:** 2 yrs [Details](https://settleanywhere.com/countries/oman/work-visa/) ## Student · 1 ### [Student visa](https://settleanywhere.com/countries/oman/student-visa/) **First stay:** 2 yrs [Details](https://settleanywhere.com/countries/oman/student-visa/) ## Spouse visas · 1 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a citizen](https://settleanywhere.com/countries/oman/spouse-of-citizen/) [Details](https://settleanywhere.com/countries/oman/spouse-of-citizen/) ## Tax Oman currently has no personal income tax, but a personal income tax law will take effect later. Once in force, tax residents will be taxed on income received in Oman or abroad, including foreign-source income, while non-residents will be taxed only on income received in Oman. The tax applies above a certain income bar, and residency is based on presence in the country. Visa and tax are separate matters, so residency status does not automatically determine tax status. Standard rules ### [Oman tax: corporate 15%, VAT 5%, personal income tax from 2028](https://settleanywhere.com/countries/oman/tax/#tax-om-ordinary-corporate-and-pit-2028) 5% tax **Details** - On: PIT: total annual income above OMR 42,000 (≈ $109,000) (resident: received in Oman or abroad - Who: PIT applies to natural persons, resident or non-resident - Limit: OMR 42k/yr ≈ $109k Corporate income tax is 15% of net taxable income; 10% is deducted from payments to non-residents for services, interest or royalties; VAT is 5%. Personal Income Tax (Royal Decree 56/2025) takes effect from the start of 2028 at 5% on income above OMR 42,000 (≈ $109,000) a year; a person present more than 183 days in the year is a tax resident. #### Taxed on PIT: total annual income above OMR 42,000 (≈ $109,000) (resident: received in Oman or abroad; non-resident: received in Oman only). Corporate: net taxable income. #### Who it applies to - PIT applies to natural persons, resident or non-resident, whose total income exceeds OMR 42,000 (≈ $109,000) a year, from the start of 2028. - Tax resident: stays in Oman more than 183 days in the year, continuously or intermittently, Omani or not. #### Exclusions - Deductions and exemptions include education, healthcare, inheritance, zakat, donations and primary housing. - Foreign tax can be deducted only where directly related to income taxable in Oman. #### Limits - OMR 42,000 a year (≈ $109,000) · Personal Income Tax threshold; PIT is charged at 5% on taxable income above it from 2028. #### Days in the country - More than 183 days in tax year · More than 183 days, continuous or intermittent, makes a person a tax resident. #### Tax residence Under the PIT law, a resident taxpayer's total income includes cash and in-kind amounts received in Oman or abroad (foreign-source income included), while a non-resident is taxed on amounts received in Oman only. Until 2028 no personal income tax applies. #### Visas Residency permit type does not set tax status; presence days do. #### Other taxes VAT basic rate 5% on most goods and services; withholding 10% on payments to non-residents; concession contracts taxed at 55%. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/oman/tax/) Standard rules ### [Oman: no personal income tax until 1 January 2028; 5% on income above OMR 42,000 from then](https://settleanywhere.com/countries/oman/tax/#tax-om-personal-income-tax-2028) 5% tax Foreign-source income: 5% PIT from 2028 **Details** - Who: Applies from 1 January 2028 - Limit: OMR 42k/yr ≈ $109k Oman levies no personal income tax in 2026 and 2027. Royal Decree 56/2025 introduces a 5% personal income tax on annual income above OMR 42,000 (≈ $109,000) from 1 January 2028; residents will be taxed on income in Oman or abroad, non-residents on income in Oman only. #### Taxed on Net income = total income (cash and in-kind receipts, including salary, pensions, self-employment income and residential rent) exceeding OMR 42,000 (≈ $109,000) per year, less exemptions, costs and losses; the 5% rate applies to the resulting taxable income. Resident taxpayers: total income received in Oman or abroad; non-residents: total income received in Oman only. #### Who it applies to - Applies from 1 January 2028 (law published in Official Gazette 1602 on 30 June 2025; executive regulation to be issued by the Tax Authority chairman within a year of publication). - Tax residents with total annual income above OMR 42,000 (≈ $109,000) must file a return; employers must withhold on salaries above that amount. - Self-employed individuals without a commercial registration are covered; the Tax Authority FAQ allows deducting 15% of gross self-employment income or actual documented expenses. #### Exclusions - Individuals whose total annual income is OMR 42,000 (≈ $109,000) or less have no net income and do not file. - Foreign tax can be deducted only where directly related to income sources taxable in Oman (Tax Authority FAQ). - Before 1 January 2028 no personal income tax applies to salary or foreign-source income of individuals; the existing Income Tax Law taxes companies and permanent establishments (15% of taxable income). #### Limits - OMR 42,000 a year (≈ $109,000) · Total annual income above this amount is net income subject to 5% personal income tax from 1 January 2028; filing duty arises above it. #### Days in the country - More than 183 days in tax year, continuous or intermittent · Staying in Oman more than 183 days makes a person tax resident, whether Omani or not (Tax Authority FAQ). #### Tax residence Resident taxpayers are taxed on total income received in Oman or abroad (worldwide basis); non-residents only on income received in Oman. Applies from 1 January 2028; status: enacted, not yet in force. #### Visas Residence permits do not themselves create tax residence; the 183-day presence test does. #### Other taxes Corporate income tax is 15% of taxable income of Omani companies and permanent establishments (Tax Authority portal home page). Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/oman/tax/) Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Oman.** Remote workers usually look at [Golden · Tourism property](https://settleanywhere.com/countries/oman/golden-tourism-property/), [Golden · OMR 200k deposit](https://settleanywhere.com/countries/oman/golden-fixed-deposit/), [Golden · OMR 200k bonds/shares](https://settleanywhere.com/countries/oman/golden-bonds-shares/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). ## Arriving in Oman: first steps 1. Arrange health insurance that meets Omani requirements for residents. 2. Secure a residential address and keep proof of it for official processes. 3. Open a local bank account if you need to hold a deposit or manage investments. 4. Complete any required registration with the Royal Oman Police or other authorities. 5. Check the Oman Residence platform for your specific route's steps and eligibility. 6. Keep your passport, photos and ownership or investment documents ready for applications. ## Questions people ask ### How much do you need to invest for residency in Oman? Oman has 6 investor routes. [Golden · Tourism property](https://settleanywhere.com/countries/oman/golden-tourism-property/) asks for an investment of at least OMR 200,000 (≈ $520,000). [Golden · OMR 200k deposit](https://settleanywhere.com/countries/oman/golden-fixed-deposit/) asks for an investment of at least OMR 200,000 (≈ $520,000). [Golden · OMR 200k bonds/shares](https://settleanywhere.com/countries/oman/golden-bonds-shares/) asks for an investment of at least OMR 200,000 (≈ $520,000). ### Can I move to Oman by starting a business? Oman has 1 business or startup route. [Golden · Business](https://settleanywhere.com/countries/oman/golden-business/) asks for an investment of at least OMR 200,000 (≈ $520,000). ### What work visas does Oman offer foreigners? Oman has 3 work visas. [Golden · Company nominee](https://settleanywhere.com/countries/oman/golden-company-nomination/) asks for an investment of at least OMR 200,000 (≈ $520,000). [Temporary work visa](https://settleanywhere.com/countries/oman/temporary-work-visa/) gives a first stay of 9 months. [Work visa](https://settleanywhere.com/countries/oman/work-visa/) gives a first stay of 2 years. ### How do I get a student visa for Oman? Oman has 1 student visa. [Student visa](https://settleanywhere.com/countries/oman/student-visa/) gives a first stay of 2 years that can be renewed. ### Can I join my spouse or partner in Oman? Yes. Oman has 1 spouse visa. It is [Spouse of a citizen](https://settleanywhere.com/countries/oman/spouse-of-citizen/). ## Compare with [🇹🇭 Thailand](https://settleanywhere.com/countries/thailand/) [🇯🇵 Japan](https://settleanywhere.com/countries/japan/) [🇮🇩 Indonesia](https://settleanywhere.com/countries/indonesia/) [🇦🇪 United Arab Emirates](https://settleanywhere.com/countries/united-arab-emirates/) [🇸🇬 Singapore](https://settleanywhere.com/countries/singapore/) [🇲🇾 Malaysia](https://settleanywhere.com/countries/malaysia/) [🇻🇳 Vietnam](https://settleanywhere.com/countries/vietnam/) [🇰🇷 South Korea](https://settleanywhere.com/countries/south-korea/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (1)** ## Official sources 1. [Oman launches long-term residency program for expat investors (Investor Residency Programme launch note)](https://www.fm.gov.om/oman-launches-long-term-residency-program-for-expat-investors/) · Ministry of Foreign Affairs of Oman (archive) · checked 2026-10-10